How do I calculate the Modelo 210 for seasonal rentals?

Seasonal rental generally results in mixed use — and therefore two separate Modelo 210 declarations per owner. For the rental period, the actual rental receipts are taxed. The deadline is 1 to 20 January of the following year (tax year 2025; from tax year 2026, changed deadlines apply per Orden HAC/623/2026). For the remaining days (self-use or vacancy), imputed income is calculated pro rata. The deadline for that return is 31 December of the following year. An example: an owner lets their Mallorca flat for 90 days in summer and uses it personally for the remaining 275 days. Cadastral value €200,000, municipality with post-2012 valuation, EU-resident, sole owner. Rental (90 days): assumed gross rental receipts €9,000. EU-resident with €3,500 in deductible expenses: tax 19% on €5,500 = €1,045. Self-use (275 days): imputed income = €200,000 × 1.1% × 275/365 = €1,657.53. Tax: €1,657.53 × 19% = €314.93. Two declarations required, with different deadlines. The most common error with seasonal rental: filing only one declaration. The holiday rental licence requirement is separate from tax law — it governs tourism regulations, not the IRNR obligation. The absence of a licence does not exempt from the tax obligation.